BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0730
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
The
Petitioners filed their XXXXX income tax return prior to XXXXX. About two weeks later they discovered that
the check which had been made out to the Tax Commission had been inadvertently
attached to their copy of the tax return which they retained instead of the
copy sent to the Tax Commission. They immediately contacted the Tax Commission
and were told to attach the check to a duplicate copy of their tax return and
immediately send it to the Tax Commission.
They followed this instruction and the return was received by the Tax
Commission on XXXXX, only nine days after the due date.
They
original penalty was $$$$$, which was later reduced to $$$$$.
DECISION AND ORDER
Based
upon the foregoing, the Commission finds that sufficient cause has been shown
to waive the penalty, but that sufficient cause has not been shown to waive the
interest.
The
Petitioners request to waive the penalty is therefore granted, and the request
to waive the interest is denied. It is
so ordered.
DATED
this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.